Ill. Admin. Code tit. 86, pt. 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY

  1. § 680.101 - Nature of the Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation
  2. § 680.105 - Registration and Returns
  3. § 680.110 - Claims to Recover Erroneously Paid Tax
  4. § 680.115 - Jurisdictional Questions
  5. § 680.120 - Incorporation of Service Occupation Tax Regulations by Reference
  6. § 680.125 - Penalties, Interest and Procedures
  7. § 680.130 - Ordinance Filing Deadlines; When Tax Rate Change Applies

Notes

Ill. Admin. Code tit. 86, pt. 680

Adopted at 20 Ill. Reg. 13073, effective September 24, 1996; amended at 22 Ill. Reg. 14930, effective August 3, 1998; amended at 24 Ill. Reg. 8143, effective May 26, 2000.

 Amended at 39 Ill. Reg. 11519, effective 7/29/2015. Amended at 49 Ill. Reg. 3288, effective 2/26/2025.

AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax for Public Safety Law of the Counties Code [55 ILCS 5/5-1006.5] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95 ].

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.